2026-01-14T14:33:27-06:00 2025-06-30 420714325 RSM US LLP 7351 OFFICE PARK PLACE MELBOURNE FL 329408229 990 2024-07-01 540470763 AMERICAN LEGION AUXILIARY - DEPT OF VA AMER 8043556410 PO BOX 6886 RICHMOND VA 23230 SALLIE ROSSMAN FIN OFFICER & PAST DEPART PRES 8043556410 2026-01-14 1 1 KELLI PECK P01423033 3217516200 2026-01-14 2024 2025-03-06 01:10:19Z CAROL CAMPBELL PO BOX 6886 RICHMOND VA 23230 407115 0 X VAAUXILIARY.ORG X 1922 VA IN THE SPIRIT OF SERVICE, NOT SELF, THE MISSION OF THE AMERICAN LEGION AUXILIARY IS TO SUPPORT THE AMERICAN LEGION AND TO HONOR THE SACRIFICE OF THOSE WHO SERVE BY ENHANCING THE LIVES OF OUR VETERANS, MILITARY, AND THEIR FAMILIES, BOTH AT HOME AND ABROAD. FOR GOD AND COUNTRY, WE ADVOCATE FOR VETERANS, EDUCATE OUR CITIZENS, MENTOR YOUTH, AND PROMOTE PATRIOTISM, GOOD CITIZENSHIP, PEACE, AND SECURITY. A SERVICE ORGANIZATION THAT SUPPORTS OUR VETERANS, OUR MILITARY, AND THEIR FAMILIES BY SHAPING A POSITIVE FUTURE IN AN ATMOSPHERE OF FELLOWSHIP, PATRIOTISM, PEACE, AND SECURITY. 46 46 2 1994 0 0 29851 66459 198453 251948 375 65 54906 7952 283585 326424 14265 40981 0 0 56295 72857 0 0 0 227334 221692 297894 335530 -14309 -9106 339710 222077 3161 1746 336549 220331 X IN THE SPIRIT OF SERVICE, NOT SELF, THE MISSION OF THE AMERICAN LEGION AUXILIARY IS TO SUPPORT THE AMERICAN LEGION AND TO HONOR THE SACRIFICE OF THOSE WHO SERVE BY ENHANCING THE LIVES OF OUR VETERANS, MILITARY, AND THEIR FAMILIES, BOTH AT HOME AND ABROAD. FOR GOD AND COUNTRY, WE ADVOCATE FOR VETERANS, EDUCATE OUR CITIZENS, MENTOR YOUTH, AND PROMOTE PATRIOTISM, GOOD CITIZENSHIP, PEACE AND SECURITY. 0 0 VETERANS AFFAIRS & REHABILITATION - THE VETERANS AFFAIRS AND REHABILITATION (VA&R) PROGRAM IS COMMITTED TO PROMOTING, SUPPORTING, AND PROVIDING SERVICES THAT ENHANCE THE LIVES OF VETERANS AND THEIR FAMILIES. IT, ALONG WITH THE OTHER THREE PILLARS, IS AMONG OUR ORGANIZATION'S PREMIER PROGRAMS. WAYS THIS COMMITMENT CAN BE MET ARE NUMEROUS AND NOT LIMITED TO ACTIVITIES WITHIN VA MEDICAL CENTERS. ACTS OF SERVICE DIRECTED TOWARD VETERANS AND THEIR FAMILIES IN THE COMMUNITY SETTING ARE INCLUDED UNDER VA&R. CHILDREN & YOUTH - THE PURPOSE OF THE CHILDREN AND YOUTH PROGRAM IS TO WORK WITH THE AMERICAN LEGION FAMILY TO PROMOTE PROGRAMS THAT PROTECT, CARE FOR, AND SUPPORT CHILDREN AND YOUTH, ESPECIALLY THOSE OF OUR MILITARY AND VETERANS. AUXILIARY EMERGENCY FUND - THE PURPOSE OF THE AUXILIARY EMERGENCY FUND COMMITTEE IS TO RAISE FUNDS FOR THE AUXILIARY EMERGENCY FUND (AEF), TO PROMOTE KNOWLEDGE ABOUT THE PROGRAM, AND TO SEND INFORMATION TO MEMBERS ABOUT THE APPLICATION PROCESS. THE AEF WAS CREATED TO HELP MEMBERS WHO HAVE SUFFERED A SIGNIFICANT FINANCIAL SETBACK AS A RESULT OF AN ACT OF NATURE OR OTHER PERSONAL CRISIS WHEN NO OTHER SOURCE OF AID IS READILY AVAILABLE. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 46 46 0 0 0 1 1 1 1 1 1 0 1 1 0 1 1 1 1 1 0 0 0 VA X YVONNE BURGESS 7124-61225 SALLIE ROSSMAN 61225 8043556410 PO BOX 6886 RICHMOND VA 23230 YVONNE BURGESS SECRETARY/BOOKKEEPER (THRU 6/12/25) 32.00 X X 42500 0 0 ETHEL CARSON PRESIDENT 10.00 X X 0 0 0 CAROL CAMPBELL VICE PRESIDENT 2.00 X X 0 0 0 SARAH ELAM PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 BONNIE CREWS PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 FRANCES SHELTON PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 LORETTA SMITH PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 MARGARET DELLINGER PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 SUSAN LEE PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 ANNE STARKE PAST DEPARTMENT PRESIDENT 5.00 X 0 0 0 NANCY HARTIN PAST DEPARTMENT PRESIDENT 2.00 X 0 0 0 SALLIE ROSSMAN PAST DEPARTMENT PRESIDENT 5.00 X 0 0 0 CHERYL SHINE PAST DEPARTMENT PRESIDENT 5.00 X 0 0 0 ROSE MOORE PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 LISA CHAPLIN PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 PATRICIA UPSHAW PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 DARLA LISBON PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 JERRY WOODSON PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 BERTIE BRYANT PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 VIRGINIA JAMES PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 GERALINE ROBERTSON PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 PEARL KLINGEBIEL PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 MARCIA WHEATLEY PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 PATRICIA LAMBERT-KNIGHT PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 DONNA ELLIS PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 DIANNE CABOT WAHL PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 CINDY KOKERNAK PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 JANET RENNER PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 DAWN THOMAS PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 STACI KING PAST DEPARTMENT PRESIDENT 1.00 X 0 0 0 PAM ELAM LIPSCOMBE PAST DEPT PRES/NATIONAL EXEC COMM PERSON 5.00 X X 0 0 0 SHELIA SHARPE DISTRICT PRESIDENT 1.00 X X 0 0 0 JULIE COATES DISTRICT PRESIDENT 1.00 X X 0 0 0 DANIELLA KYRIAKIDRES DISTRICT PRESIDENT 1.00 X X 0 0 0 ERICA EVANS DISTRICT PRESIDENT 1.00 X X 0 0 0 BARBARA BURKS DISTRICT PRESIDENT 1.00 X X 0 0 0 BETTY CLEVENGER DISTRICT PRESIDENT 1.00 X X 0 0 0 BEVERLY POLLARD DISTRICT PRESIDENT 1.00 X X 0 0 0 JACQUELINE STRATER DISTRICT PRESIDENT 1.00 X X 0 0 0 ELIZABETH NAVAS DISTRICT PRESIDENT 1.00 X X 0 0 0 AMANDA REEVES DISTRICT PRESIDENT 1.00 X X 0 0 0 ANGELA DESARRO DISTRICT PRESIDENT 1.00 X X 0 0 0 PAULA MULLINS DISTRICT PRESIDENT 1.00 X X 0 0 0 KAREN HUNTER DISTRICT PRESIDENT 1.00 X X 0 0 0 PATRICIA GIBSON CHAPLAIN 2.00 X X 0 0 0 KIMBERLY MACK-HAMMOND HISTORIAN 1.00 X X 0 0 0 PEGGY THOMAS PARLIAMENT & FIN CHAIR (THRU 4/26/25) 10.00 X 0 0 0 42500 0 0 0 0 0 0 0 66459 66459 MEMBERSHIP DUES 900099 240150 240150 CONFERENCES/EVENTS 900099 11798 11798 251948 65 65 78611 80691 -2080 -2080 REIMBURSEMENT 900099 6947 6947 MISCELLANEOUS REVENUE 900099 3085 3085 10032 326424 249868 0 10097 40981 50470 13565 8822 14657 18783 6352 11206 7889 34947 107646 4899 MISCELLANEOUS EXPENSE 11692 MISAPPROPRIATED FUNDS 3005 DUES 616 335530 200 200 277904 221877 27511 27511 61606 0 339710 222077 3161 1746 3161 1746 X 336549 220331 336549 220331 339710 222077 -9106 -107112 0 X 0 0 0 5209 5209 0 22302 22302 0 0 FORM 990, PART VI, SECTION A, LINE 5 FOLLOWING RECENT CHANGES TO THE CORPORATION'S FINANCE COMMITTEE DUE TO THE PASSING OF THE FINANCE CHAIR, THE NEWLY APPOINTED COMMITTEE UNDERTOOK A COMPREHENSIVE AUDIT OF ALL FINANCIAL RECORDS. DURING THIS PROCESS, THE COMMITTEE DISCOVERED THAT THE CORPORATION'S SECRETARY/BOOKKEEPER HAD DIVERTED FUNDS BY UTILIZING THE CORPORATION'S BUSINESS CREDIT CARD FOR PERSONAL EXPENSES, AS WELL AS MISALLOCATING FUNDS CONTRARY TO THE STIPULATIONS OUTLINED IN THE CORPORATION'S GOVERNING DOCUMENTS FOR THE CURRENT FISCAL YEAR. FURTHERMORE, THE AUDIT EXTENDED TO PREVIOUS YEARS. THE TOTAL AMOUNT OF FUNDS MISAPPROPRIATED THROUGH THE USE OF THE CORPORATE CREDIT CARD, INCLUSIVE OF INTEREST AND FINANCE CHARGES, AMOUNTED TO $19,142. THE FINANCE COMMITTEE HAS SUBSEQUENTLY CONTACTED THE DISTRICT ATTORNEY OF RICHMOND, VIRGINIA, AND IS CURRENTLY AWAITING GUIDANCE ON FURTHER ACTIONS IN THIS MATTER. ADDITIONALLY, THE INTERNAL REVENUE SERVICE IS BEING NOTIFIED REGARDING THE SECRETARY/BOOKKEEPER PROCESSING PORTIONS OF HER PAYROLL THROUGH PAYPAL WITHOUT PROPERLY INCORPORATING THESE AMOUNTS INTO THE CORPORATION'S ACCOUNTING SYSTEM, TO ASSESS WHETHER THIS INCOME WAS REPORTED ON HER TAX RETURNS. FORM 990, PART VI, SECTION A, LINE 6 THERE SHALL BE TWO CLASSES OF MEMBERSHIP, SENIOR AND JUNIOR. (A)SENIOR MEMBERSHIP SHALL BE COMPOSED OF MEMBERS AGED EIGHTEEN (18) AND OLDER; PROVIDED, HOWEVER, A MEMBER ELIGIBLE UNDER SECTION L OF THIS ARTICLE AND WHO IS UNDER THE AGE OF EIGHTEEN (18) YEARS AND MARRIED SHALL BE CLASSIFIED AS A SENIOR MEMBER. (B)JUNIOR MEMBERSHIP SHALL CONSIST OF THAT GROUP UNDER THE AGE OF EIGHTEEN (18) YEARS, WHOSE ACTIVITIES SHALL BE SUPERVISED BY THE SENIOR MEMBERSHIP. UPON REACHING THE AGE OF EIGHTEEN, JUNIOR MEMBERS SHALL AUTOMATICALLY BE ADMITTED TO SENIOR MEMBERSHIP WITH FULL PRIVILEGES. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE ORGANIZATION HAVE RIGHTS TO ELECT THE GOVERNING OFFICERS. ELECTIONS OF THE GOVERNING OFFICERS ARE HELD AT THE STATE CONVENTION ANNUALLY WITH NOMINATIONS FROM THE FLOOR. ELECTIONS SHALL BE BY SECRET BALLOT AND THE MAJORITY OF VOTES CAST CONSTITUTES AN ELECTION. ONE NOMINEE CAN BE ELECTED BY VOICE VOTE. FORM 990, PART VI, SECTION A, LINE 7B THE GOVERNING BODY OF THE AMERICAN LEGION AUXILIARY, DEPARTMENT OF VIRGINIA, SHALL BE THE DEPARTMENT OFFICERS, PAST DEPARTMENT PRESIDENTS, DISTRICT PRESIDENTS, COMMITTEE CHAIRS, AND DELEGATES ELECTED FROM EACH UNIT OF MEMBERS TO REPRESENT THEM AT THE DEPARTMENT ANNUAL CONVENTION. EACH UNIT SHALL BE ENTITLED TO TWO DELEGATES AND ONE ADDITIONAL DELEGATE FOR EVERY FIFTY MEMBERS OR MAJOR FRACTION THEREOF, EACH OF WHOSE CURRENT DUES HAVE BEEN RECEIVED BY THE DEPARTMENT TREASURER THIRTY DAYS PRECEDING THE ANNUAL MEETING OF THE DEPARTMENT CONVENTION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE FULL FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO THE GOVERNING BOARD, DEPARTMENT OFFICERS, THE DEPARTMENT CHAIR, COMMITTEE MEMBERS WITH DELEGATED POWERS FROM THE GOVERNING BOARD, DEPARTMENT APPOINTEES, AND DEPARTMENT HEADQUARTERS STAFF WHO HAVE A DIRECT OR INDIRECT FINANCIAL INTEREST. ACCORDING TO THE AMERICAN LEGION AUXILIARY'S DEPARTMENT CONFLICT OF INTEREST PROCEDURES, A FINANCIAL INTEREST IS CONSIDERED A CONFLICT OF INTEREST ONLY IF DETERMINED BY THE APPROPRIATE GOVERNING BOARD OR COMMITTEE. THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD-DELEGATED POWERS MUST INCLUDE THE FOLLOWING INFORMATION: A. THE NAMES OF INDIVIDUALS WHO DISCLOSED, OR WERE IDENTIFIED AS HAVING, A FINANCIAL INTEREST RELATED TO AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, ALONG WITH THE NATURE OF THAT FINANCIAL INTEREST. THE MINUTES SHOULD ALSO DOCUMENT ANY ACTIONS TAKEN TO ESTABLISH WHETHER A CONFLICT EXISTED AND THE GOVERNING BOARD'S OR COMMITTEE'S CONCLUSION REGARDING THE PRESENCE OF A CONFLICT OF INTEREST. B. THE NAMES OF INDIVIDUALS PRESENT DURING DISCUSSIONS AND VOTES CONCERNING THE TRANSACTION OR ARRANGEMENT, A SUMMARY OF THE DISCUSSION-INCLUDING ANY ALTERNATIVES CONSIDERED-AND A RECORD OF ANY VOTES RELATED TO THE PROCEEDINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). AMERICAN LEGION AUXILIARY DEPT OF VIRGINIA GIRLS STATE 1708 COMMONWEALTH AVENUE RICHMOND VA 23230 546039598 TO EDUCATE YOUNG WOMEN ABOUT RESPONSIBILITIES OF AMERICAN CITIZENSHIP VA 501(C)(3) LINE 10 AMERICAN LEGION AUXILIARY DEPARTMENT OF VA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0